PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023)

Abstract

Companies listed on the Indonesia Stock Exchange (IDX) commonly engage in tax avoidance, which is a kind of lawful tax evasion that involves minimising taxable income without really breaking any laws. income tax. This research aims to examine the relationship between tax avoidance and profitability, leverage, sales growth, and fixed asset intensity. The 84 food and beverage sub-sector manufacturing businesses listed on the IDX for the year 2020–2023, made up the population in this research. Using purposive sampling, 26 firms were selected from this population. This study makes use of SPSS version 19.0 and multiple linear regression as its method of analysis. This study found that tax evasion is affected by leverage, but unaffected by profitability, sales growth, and fixed asset intensity. in order for the independent variable to account for 8.8 percent of the variation in the dependent variable.

Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Fixed Asset Intensity